REVENUE MEMORANDUM CIRCULAR NO. 32-2025 issued on April 7, 2025 circularizes Joint Administrative Order (JAO) No. 2-2025, Series of 2025, titled “Guidelines to Implement Sections 6, 7, and 8 of Republic Act No. 12066, on the Certification of ExportOriented Enterprise with Export Sales of at least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year.”

Under Section 6 of the JAO, the Department of Trade and Industry (DTI)-Export Marketing Bureau (EMB) shall submit to the Department of Finance (DOF), Bureau of Internal Revenue (BIR), and Bureau of Customs (BOC) a Master List of all export-oriented enterprises issued a DTI-EMB Certification, including disapproved applications, beginning on the thirtieth (30th) day after the effectivity of the guidelines.

The DTI-EMB, in consultation with DOF, BIR, and BOC, shall establish a mechanism for the transmission of the Master List of export-oriented enterprises to the BIR, BOC, and DOF.

The BIR and BOC shall maintain a database of export-oriented enterprises based on the DTIEMB’s Master List of export-oriented enterprises with an issued certificate in accordance with Section 3 of the JAO.